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Training Manual Bookkeeping Financial & Management

Moving forward in the Implementation of Non-Legally Binding Instrument (NLBI) on All Types of Forests in Liberia, Nicaragua and the Philippines: A contribution to Reducing Deforestation and forest degradation FOREST INSTRUMENT LIBERIA Training Manual Bookkeeping Financial & Management With support of ii The views expressed in this information product are those of the author(s) and do not necessarily reflect the views of BMELV, FAO, FDA, FFF. April 2013 iii Acknowledgement This Manual has been developed by Avril Fortuin. This document would not have been possible without the valuable contributions from different people working during the development and delivery of the Training of trainers in the field. Sormongar Zwuen, National NLBI project coordinator and Joseph Boiwu. FAO Representative Operations assistant, made contributions for assessment and implementation of the Manual .

if the business assets are insufficient, the personal assets will also be taken. o Being owned by a single person, the resources of the business are limited. b) Partnership . Here, two or more persons join to start a business. o The owners collectively are called the company, and individually, partners.

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